GOVERNMENT CODE Section 53340.2
The legislative body levying the special tax shall designate an
office, department, or bureau of the local agency which shall be
responsible for annually preparing the current roll of special tax
levy obligations by assessor's parcel number on nonexempt property
within the district and which will be responsible forestimating
future special tax levies. The designated office, department, or
bureau shall be the same office, department, or bureau that prepares
the "NOTICE OF ASSESSMENT" required by Section 53754.If
notice is required under both this section and Section 53754, the
notices shall, to the extent feasible, be combined into a single
notice document. The designated office, department, or bureau shall
establish procedures to promptly respond to inquiries concerning
current and future estimated tax liability. Neither the designated
office, department, or bureau, nor the legislative body, shall beliable
if any estimate of future tax liability is inaccurate, nor forany
failure of any seller to request a Notice of Special Tax or toprovide
the notice to a buyer.
(b) For purposes of enabling sellers of real property subject tothe
levy of special taxes to satisfy the notice requirements of subdivision
(b) of Section 1102.6 of the Civil Code, the designatedoffice, department,
or bureau shall furnish a Notice of Special Tax to any individual
requesting the notice or any owner of property subject to a special
tax levied by the local agency within five working days of receiving
a request for such notice. The local agency may charge a reasonable
fee for this service not to exceed tendollars ($10.00).
(c) The notice shall contain the heading "NOTICE OF SPECIAL
TAX"in type no smaller than 8-point type, and shall be in substantially
the following form. The form may be modified as needed to clearly
and accurately describe the tax structure and other characteristics
of districts created before January 1, 1993, or to clearly and accurately
consolidate information about the tax structure and other characteristics
of two or more districts that levy or are authorized to levy special
taxes with respect to the lot, parcel, or unit. The notice shall
be completed by the designated office, department, orbureau except
for the signatures and date of signing:
NOTICE OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. ____
COUNTY OF ______, CALIFORNIA
TO: THE PROSPECTIVE PURCHASER OF THE REAL PROPERTY KNOWN AS:
THIS IS A NOTIFICATION TO YOU PRIOR TO YOUR PURCHASING THIS PROPERTY.
This property is subject to a special tax, which is in addition
tothe regular property taxes and any other charges and benefit assessments
on the parcel. This special tax may not be imposed on all parcels
within the city or county where the property is located. If you
fail to pay this tax when due each year, the property may be foreclosed
upon and sold. The tax is used to provide public facilities or services
that are likely to particularly benefit the property.
YOU SHOULD TAKE THIS TAX AND THE BENEFITS FROM THE PUBLIC FACILITIES
AND SERVICES FOR WHICH IT PAYS INTO ACCOUNT IN DECIDING WHETHER
TO BUY THIS PROPERTY.
(2) The maximum special tax which may be levied against this parcel
to pay for public facilities is $____ during the ____-__ tax year.
This amount will increase by __ percent per year after that (if
applicable). The special tax will be levied each year until all
of the authorized facilities are built and all special tax bonds
are repaid, but in any case not after the ____-__ tax year. An additional
special tax will be used to pay for ongoing services, if applicable.
The maximum amount of this tax is ____ dollars ($____) during the
____-__ tax year. This amount may increase by ____, if applicable,
and may be levied until the ____-__ tax year (or forever, as applicable).
(3) The authorized facilities which are being paid for by the special
taxes, and by the money received from the sale of bonds which are
being repaid by the special taxes, are:
These facilities may not yet have all been constructed or acquired
and it is possible that some may never be constructed or acquired.
In addition, the special taxes may be used to pay for costs of the
YOU MAY OBTAIN A COPY OF THE RESOLUTION OF FORMATION WHICH AUTHORIZED
CREATION OF THE COMMUNITY FACILITIES DISTRICT, AND WHICH SPECIFIES
MORE PRECISELY HOW THE SPECIAL TAX IS APPORTIONED AND HOW THE PROCEEDS
OF THE TAX WILL BE USED, FROM THE ________ (name of jurisdiction)
BY CALLING ______ (telephone number). THERE MAY BE ACHARGE FOR THIS
DOCUMENT NOT TO EXCEED THE ESTIMATED REASONABLE COSTOF PROVIDING
THE DOCUMENT.I (WE) ACKNOWLEDGE THAT I (WE) HAVE RECEIVED A COPY
OF THIS NOTICE.I (WE) UNDERSTAND THAT I (WE) MAY TERMINATE THE CONTRACT
TO PURCHASEOR DEPOSIT RECEIPT AFTER RECEIVING THIS NOTICE FROM THE
OWNER OR AGENT SELLING THE PROPERTY. THE CONTRACT MAY BE TERMINATED
WITHIN THREE DAYS IF THE NOTICE WAS RECEIVED IN PERSON OR WITHIN
FIVE DAYS AFTER IT WAS DEPOSITED IN THE MAIL BY GIVING WRITTEN NOTICE
OF THAT TERMINATION TO THE OWNER OR AGENT SELLING THE PROPERTY.